CORRESP Filing
Picard Medical, Inc.
Date: Feb. 4, 2026 · CIK: 0002030617 · Accession: 0001829126-26-000965
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292666
Letter
VIA EDGAR Division of Corporation Finance Office of Industrial Applications and Services Attention: Margaret Sawicki RE: Picard Medical, Inc. Registration Statement on Form S-1 Initially Filed on January 12, 2026 File No. 333-292666
Dear Ms. Sawicki,
Pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, Picard Medical, Inc. respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:00 p.m. Washington D.C. time on February 6, 2026, or as soon thereafter as practicable.
Please call Michael Blankenship of Winston & Strawn LLP at (713) 651-2678 to provide notice of the effectiveness of the Registration Statement.
[ Signature Page Follows ]
Very
truly yours,
Picard
Medical, Inc.
Show Raw Text
CORRESP 1 filename1.htm PICARD MEDICAL, INC. 1992 East Silverlake Tucson, Arizona 85713 February 4, 2026 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Industrial Applications and Services 100 F Street, N.E. Washington, D.C. 20549 Attention: Margaret Sawicki RE: Picard Medical, Inc. Registration Statement on Form S-1 Initially Filed on January 12, 2026 File No. 333-292666 Dear Ms. Sawicki, Pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, Picard Medical, Inc. respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:00 p.m. Washington D.C. time on February 6, 2026, or as soon thereafter as practicable. Please call Michael Blankenship of Winston & Strawn LLP at (713) 651-2678 to provide notice of the effectiveness of the Registration Statement. [ Signature Page Follows ] Very truly yours, Picard Medical, Inc. By: /s/ Patrick NJ Schnegelsberg Name: Patrick NJ Schnegelsberg Title: Chief Executive Officer cc: Michael Blankenship, Winston & Strawn LLP